Marcin Koziak How much is the excise tax on a car? Who does it apply to?
Table of contents
What is the motor vehicle excise tax?
The motor vehicle excise tax is a form of indirect tax that is levied on specific goods and services, in this case on cars imported to Poland. This is a tax obligation for people importing vehicles that have not been previously registered in our country. This mechanism was introduced as part of fiscal policy and aims to regulate the vehicle market, especially vehicles imported from abroad. Interestingly, in 2023, Poles imported 14% more cars from abroad than in 2022.
What determines the amount of excise tax on cars?
The amount of excise duty is variable and depends on several factors, such as engine capacity or type of drive, affecting the final costs of purchasing and registering a vehicle in Poland. Understanding the rules for calculating the excise duty, applicable rates and account settlement procedures is crucial for anyone planning to import a car. Otherwise, we risk very unpleasant surprises and additional costs.
What vehicles do you have to pay excise tax on?
The motor vehicle excise tax applies to vehicles imported to Poland that were not previously registered in the country. This requirement applies to both new and used vehicles. The tax covers passenger cars, trucks and motorcycles. Pursuant to the Excise Duty Act, excise tax applies to the:
- import of a passenger car that has not been previously registered in Poland in accordance with road traffic regulations
- intra-community acquisition of a passenger car that was also not previously registered in Poland
- first sale in Poland of a passenger car that was not registered in the country; this applies to cars manufactured in Poland but not previously sold, taking into account the requirement to pay excise tax
It is worth noting that not all vehicles are subject to excise duty. For example, electric cars and certain types of hybrids may be exempt from this requirement, providing an incentive to invest in greener transport solutions.
How much is the excise tax on a car?
Excise duty rates on cars are strictly defined by Polish regulations and depend mainly on two factors: engine capacity and the type of vehicle drive. For cars with an engine capacity of up to 2000 cm³, the excise duty is 3.1%, while for vehicles with an engine capacity above 2000 cm³ this rate goes up to 18.6%.
Hybrid vehicles are subject to a lower excise tax, which is an incentive to choose more eco-friendly options. For example, for classic hybrids (HEV) and mild hybrids (mHEV) with an engine capacity of up to 2,000 cm³, the rate is 1.55%, and for vehicles with a larger engine capacity, but not exceeding 3,500 cm³, the rate is 9.3%.
Currency conversion – purchases in a foreign currency
It is also worth remembering that when calculating the excise duty, you should take into account the value of the vehicle converted into Polish zlotys at the exchange rate of the National Bank of Poland applicable on the date the tax liability arises. This is usually the date the vehicle is purchased, confirmed in the sales contract or invoice.
When is the motor vehicle excise tax due?
The deadline for paying the excise tax is strictly defined – the taxpayer has 14 days from the date the tax liability arises, i.e. usually from the moment the car is brought to Poland or purchased. After this period, an excise declaration must be submitted and the amount due paid. Delays in meeting these obligations may lead to late payment interest and other legal consequences, so it is important to strictly adhere to the deadlines.
How to pay the motor vehicle excise tax
Paying excise tax on a vehicle is a process that requires the car importer to complete several steps. First, the excise tax declaration should be completed and submitted to the appropriate tax office. In Poland, the appropriate document is the AKC-U declaration for passenger cars or the AKC-4 if it is the first sale of the vehicle in Poland. How does it look like in practice?
Collect the necessary documents
Prepare the vehicle registration certificate, purchase and sale agreement, ID card and other documents that may be required, such as document translations or confirmation of deregistration of the vehicle in the country of origin.
Complete the declaration
Complete the excise declaration form carefully, providing all required information about the vehicle and the purchase transaction.
Make a declaration
You can submit the declaration in person at the tax office or electronically, through the Tax and Customs Electronic Services Platform (PUESC).
Make the payment
After submitting the declaration, you will receive information about the amount of excise tax due. Payments can be made directly at the tax office or by traditional bank transfer.
What are the consequences of not paying the excise tax?
- the tax office has the right to charge interest for delay from the date on which the excise duty should be paid
- failure to pay excise tax prevents registration of the vehicle in Poland, which means you will not be able to legally use your car on public roads
- in extreme cases, when unpaid tax liabilities reach PLN 7,500, fiscal and penal proceedings and debt collection may be initiated
Motor vehicle excise tax in short
The motor vehicle excise tax is an important part of the costs associated with importing cars from abroad. Excise tax rates in Poland should be taken into account when looking at tempting car prices on foreign advertising portals. Nevertheless, we hope that this article has helped you understand the rules for calculating the excise duty on a car and the procedures related to the import of vehicles.
FAQ
Does the motor vehicle excise tax apply only to new vehicles?
No, the motor vehicle excise tax applies to both new and used vehicles that are imported into Poland and which have not been previously registered in the country.
How quickly do I have to pay the excise duty after importing a car to Poland?
The excise duty must be paid within 14 days from the date the tax liability arises, i.e. usually from the date the vehicle is imported to Poland or purchased.
Can I apply for a motor vehicle excise tax refund?
Yes, but only if the vehicle was exported outside Poland or was exported as part of an intra-Community delivery.
What documents are needed to submit an excise declaration?
Vehicle registration certificate, purchase and sale contract, ID card, required translations and confirmation of deregistration of the vehicle in the country of origin (applies to used cars).
